Legal Opinion

Leavell-Rio Grande Central Associates v. Board of Assessment Appeals

Colorado Court of Appeals

Decided February 4, 1988No. 86CA0017, 86CA1208PublishedCited by 16 opinions

1Opinion of the Court

BABCOCK, Judge.

In this consolidated appeal, plaintiffs (taxpayers), owners of various commercial properties in Denver, seek review of the district court judgments affirming the decisions of the Denver County Board of Equalization and the Board of Assessment Appeals (agencies) which affirmed 1984 and 1985 assessments of taxpayers’ properties. We affirm in part and reverse in part.

I

Taxpayers first contend that the building assessments are erroneous as they fail to take into account extraordinary rent abate-ments. We disagree.

Colo. Const, art. X, § 3, provides:

“The actual value of all real and…

2Cases cited5 opinions

  1. Dolan v. RustSupreme Court of Colorado · 1978
  2. Montrose Properties, Ltd. v. Board of Assessment AppealsColorado Court of Appeals · 1987
  3. Majestic Great West Savings & Loan Ass'n v. RealeColorado Court of Appeals · 1972
  4. Salt River Project Agricultural Improvement & Power District v. Board of Assessment AppealsColorado Court of Appeals · 1986
  5. First Christian Church v. Board of Assessment AppealsColorado Court of Appeals · 1985

3Cited by16 opinions

  1. Board of Assessment Appeals of State v. E.E. Sonnenberg & Sons, Inc.Supreme Court of Colorado · 1990
  2. Board of Assessment Appeals v. SampsonSupreme Court of Colorado · 2005
  3. City & County of Denver v. Board of Assessment AppealsSupreme Court of Colorado · 1993
  4. 24, Inc. v. Board of Equalization of Arapahoe CountyColorado Court of Appeals · 1990
  5. Creekside at DTC, Ltd. v. Board of Assessment AppealsColorado Court of Appeals · 1991

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